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In force

The Integrated Goods and Services Tax Act, 2017

28 sections · As amended up to 2026-08

Sections

  1. 0Section 0
  2. IX — MISCELLANEOUS
  3. 1Subs. by Act 15 of 2024, s. 154, for proviso (w.e.f. 1-11-2024)
  4. 2The crucial aspect of central sales tax is that it is non-vatable, i.e. the credit of this tax is no
  5. 3In view of the above, it has become necessary to have a Central legislation, namely, the Integrated
  6. II — ADMINISTRATION
  7. 4Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
  8. IX — MISCELLANEOUS
  9. 5The Notes on clauses explain in detail the various provisions contained in the Integrated Goods and Services Tax Bill, 2017
  10. III — LEVY AND COLLECTION OF TAX
  11. 6Power to grant exemption from tax
  12. 6APower not to recover Goods and Services Tax not levied or short-levied as a result of general practice
  13. IV — DETERMINATION OF NATURE OF SUPPLY
  14. 7Inter-State supply
  15. 8Intra-State supply
  16. 9Supplies in territorial waters
  17. V — PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
  18. 10Place of supply of goods other than supply of goods imported into, or exported from India
  19. 11Place of supply of goods imported into, or exported from India
  20. 12Place of supply of services where location of supplier and recipient is in India
  21. 13Place of supply of services where location of supplier or location of recipient is outside India
  22. 14Special provision for payment of tax by a supplier of online information and database access or retrieval services
  23. 14ASpecial provision for specified actionable claims supplied by a person located outside taxable terri
  24. VI — REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
  25. 15Refund of integrated tax paid on supply of goods to tourist leaving India
  26. VII — ZERO RATED SUPPLY
  27. 16Zero rated supply
  28. VIII — APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
  29. 17Apportionment of tax and settlement of funds
  30. 18Transfer of input tax credit
  31. 19Tax wrongfully collected and paid to Central Government or State Government
  32. IX — MISCELLANEOUS
  33. 20Application of provisions of Central Goods and Services Tax Act
  34. 21Import of services made on or after the appointed day
  35. 22Power to make rules
  36. 23Power to make regulations
  37. 24Laying of rules, regulations and notifications
  38. 25Removal of difficulties